{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4B/paragraph-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4B/paragraph-5.json",
  "legislation": "ukpga/1992/7",
  "legislation_title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
  "path": "schedule/4B/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "The earnings-related amount for the year is calculated as follows—\n(a) take the part of the earnings factor for the year which exceeds the LET ... ;\n(b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;\n(c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;\n(d) divide the amount found under sub-paragraph (c) above by 44.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4B para. 5(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(4) (with s. 73); S.R. 2011/441, art. 2(c)(xii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4B para. 5(a) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2012/3",
      "affecting_title": "Pensions Act (Northern Ireland) 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5",
    "retrieved_at": "2026-10-29T09:36:23.179265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}